US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 8
                       LEVY AND APPORTIONMENT OF TAXES
    63-807.  LEVY BY NEW TAXING UNITS -- DUTIES OF AUDITOR. Except as
otherwise provided by law, no taxing district formed or organized after the
first day of January, in any year, shall be authorized to make a levy for that
calendar year, nor shall the auditor of any county in which the taxing
district may be situated be required to extend any levy on behalf of the
taxing district upon the county rolls extended by him for the year. No
existing taxing district which shall annex any territory after the first day
of January of the current year, shall be authorized to levy a property tax for
the year upon the property situated in the annexed territory and the property
shall in all respects be taxed as if the annexation had not taken place.
However, should any existing school district or school districts divide,
consolidate or reorganize after the assessment date in any year, the board of
trustees of the divided, consolidated or reorganized school district shall
have the power to levy property taxes and certify the levy for the year in the
same manner and according to the same boundaries which the separate school
districts involved in the division, consolidation or reorganization could have
levied property taxes had the division, consolidation or reorganization not
taken place.